368AInterpretation of special rules for temporary non-residents

1

This section concerns provisions of this Part that are expressed to apply if an individual is “temporarily non-resident” (“TNR provisions”).

2

Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains for the purposes of TNR provisions—

a

when an individual is to be regarded as “temporarily non-resident”, and

b

what the following terms mean—

i

“the temporary period of non-residence”,

ii

“the year of departure”, and

iii

“the period of return”.

3

A reference in TNR provisions to “the year of return” is to the tax year consisting of or including the period of return.

4

Nothing in any double taxation relief arrangements is to be read as preventing the individual from being chargeable to income tax by virtue of any TNR provisions (or as preventing a charge to that tax from arising as a result).

5

In this section and in TNR provisions, “double taxation relief arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010.